TMI Blog2019 (3) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... ly Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods - It is apparent that Rule 2(k) does not exclude HR Coils, SS Coils, SS Sheets, etc. used in manufacture of tanks, steeping vats, etc which are in the nature of machinery and not in the nature of factory shed, building or foundations or structures for capital goods. Credit allowed - Appeal dismissed - decided against Revenue. - Appeal No. E/11669/2018-SM - A/10261/2019 - Dated:- 13-2-2019 - Mr. Raju, Member (Technical) For the appellant: Shri K.J. Kinariwala, Asst. Commr. (AR) For the respondent: None ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the respondent. 4. I have considered the arguments raised by the Revenue as well as the grounds appearing in the impugned order. It is seen that impugned order relies on the definition of input with effect from 01/04/2011. The Show Cause Notice also relied on the following definition of capital goods at the material time: (a) capital goods means :- (A) the following goods, namely :- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, [heading 6805, grinding wheels and the like, and parts thereof falling under [heading 6804 and wagons of sub-heading 860692] of the First Schedule to the Excise Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 560 (tri-Del.) wherein it has been held as under: 6. In terms of the definition of capital goods are given in Rule 2(a) of CENVAT Credit Rules, ...... The words used in Rule 2(a) are used in the factory or manufacturer of final product not used in the manufacture of final product . Therefore, once any item received in the factory is capital goods in terms of Rule 2(a) of the CENVAT Credit Rules, and is used in the factory the manufacturer would be entitled to CENVAT Credit of Excise Duty paid in respect of the same. I find significant merit in the argument of the Commr. (A). It is seen that the said arguments of Commr. (A) has not been countered in the grounds of appeal. In fact, the grounds of appeal are just r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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